Bill · H.R. 6450· House(119-HR-6450)
Retirement Rollover Flexibility Act
- Introduced
- 12/4/2025
- Last activity
- 12/4/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Darin LaHood
- Cosponsors
- - 0 - 2
- Introduced
- In Committee
What this bill would do
The Retirement Rollover Flexibility Act aims to amend the Internal Revenue Code of 1986. It seeks to allow rollover contributions to move from Roth IRAs into designated Roth accounts. This can occur through direct trustee-to-trustee transfers or automatic portability transactions. The bill defines specific criteria for what qualifies as an "eligible Roth IRA." These amendments would apply to amounts paid or distributed after the Act is enacted.
Yes· 3 of 4
Would people over 65 be better off under this?+3
The bill provides more flexible options for managing and moving retirement assets into designated Roth accounts.
Would retired people be better off under this?+3
The bill offers more options for the movement and management of retirement funds through various account types.
Would middle-income households be better off under this?+2
The bill increases the portability of retirement savings which can benefit middle-income savers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Increased Transfer Flexibility: The bill allows for the entire amount from an eligible Roth IRA, including money and other property, to be paid via direct trustee-to-trustee transfer to a designated Roth account. Section 2(a)(1)
-
Automatic Portability: Individuals may utilize automatic portability transactions to move funds between accounts. Section 2(a)(1)(II)
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Investment Tracking: For designated Roth accounts, the total amount of a rollover contribution from a Roth IRA will be treated as an investment in the contract. Section 2(b)(2)
Potential Negative Impacts for People
-
Strict Eligibility Requirements: To be considered an "eligible Roth IRA," the account must be the only Roth IRA maintained for the individual's benefit during the taxable year of the distribution. Section 2(a)(2)(i)
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Balance Limitations: An "eligible Roth IRA" must have a balance at the time of payment or distribution that does not exceed the amount described in section 401(a)(31)(B)(ii). Section 2(a)(2)(ii)
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Retirees+3Good For Seniors+3Good For High Income Households+2Good For Middle Class Households+2
- 12/16/2025
- 1 Cosponsor added.
- 12/4/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Linda SánchezDemocrat · California
Eugene VindmanDemocrat · Virginia